期刊文献+

餐旅费、审计独立性与中国上市公司的信息透明度 被引量:1

Hospitality,Auditor Independence and Chinese Listed Firms' Information Transparence
下载PDF
导出
摘要 针对中国上市公司自愿为审计师提供餐旅费的现象,基于手工搜集的餐旅费数据,本文实证研究了这一超乎社会礼仪的好客行为是否系统性地导致了上市公司会计信息透明度的降低。研究结果表明,为审计师提供餐旅费的上市公司的信息披露透明度显著的更低。本文采纳差分模型进一步控制可能的内生性,发现结论保持不变。区分最终控制人性质的回归结果表明,相对于民营上市公司,国有上市公司为审计师提供餐旅费显著降低了信患披露的透明度。 This paper manually collects data of hospitality which the auditors receive from their clients and then em- pirically studies whether the behavior which is not commensurate with normal courtesies of social life systematically impairs the transparence of disclosure. The empirical results show that the transparence of disclosure of the listed companies who provide hospitality for auditors is significantly impaired. To control the possible endogeneity, we also use differential model to further guarantee the results. Grouping sample by the ultimate owners, we find that the hospitality influence on transpar- ence of disclosure of state-owned enterprises is significant relative to non-state-owned enterprises.
出处 《经济与管理研究》 CSSCI 北大核心 2012年第8期115-123,共9页 Research on Economics and Management
基金 国家自然科学基金项目"制度环境 政治联系 会计信息质量与审计行为"(71072053) 教育部人文社科基地重大项目"制度环境 会计准则变迁与会计信息的契约有用性及决策有用性研究"(2009JJD790040)
关键词 餐旅费 信息透明度 审计独立性 Catering and Travel Expense Information Transparence Auditor Independence
  • 相关文献

参考文献16

二级参考文献99

共引文献1565

同被引文献27

  • 1王妮丽.信任、捐赠与非营利组织的信息披露[J].学术探索,2004(8):50-54. 被引量:9
  • 2于国旺.非营利组织财务治理的经济理论分析[J].审计与经济研究,2007,22(2):66-71. 被引量:24
  • 3樊纲,王小鲁,朱恒鹏.中国市场化指数--各地区市场化相对进程2011年报告[M].北京:经济科学出版社,2011.
  • 4Petrovits C. S. , A. Shih. The causes and consequences of internal control problems in nonprofit organizations [J]. The Accounting Re- view, 2011, 86(1): 325-357.
  • 5Ribar D. C. , Wilhelm M. O. Altruistic and Joy-of-Giving motivations in charitable behavior [ J]. Journal of Political Economy, 2002, 110(2) : 425 -457.
  • 6Fama E. F, Jensen M. C. Separation of ownership and control [ J]. Journal of Law and Economics, 1983, 26(2) : 301 -325.
  • 7Healy P. M. , Palepu K. G. Information asymmetry, corporate disclosure, and the capital markets : A review of the empirical disclosure literature [ J]. Journal of Accounting and Economics, 2001, 31 (1 - 3) : 405 -440.
  • 8Back J. S. , Kang J. K. , Park K. S. Corporate governance and firm value : Evidence from the Korean financial crisis [ J ]. Journal of Financial Economics, 2004, 71 (2) : 265 - 313.
  • 9Yetman M. H. , Yetman R. J. The effects of governance on the accuracy of charitable expenses reported by nonprofit organizations [J]. Contemporary Accounting Research, 2012, 29(3) : 738 -767.
  • 10Palmer P. D. Exploring attitudes to financial reporting in the Australian Not-for-Profit sector [J]. Accounting and Finance, 2013, (53): 217 -241.

引证文献1

二级引证文献21

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部